Legal Opinion
Robert D. Grossman, Jr. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 28, 1999No. 98-1043PublishedCited by 30 opinions
1Opinion of the Court
Affirmed by published opinion. Judge DIANA GRIBBON MOTZ wrote the opinion, in which Judge WIDENER and Judge TRAXLER joined.
OPINION
DIANA GRIBBON MOTZ, Circuit Judge:
Robert D. Grossman, Jr., appeals the tax court’s finding that he committed civil tax fraud in connection with his 1985 and 1986 income tax returns. Grossman contends that the Commissioner failed to produce sufficient evidence to prove tax fraud, that the Internal Revenue Code’s innocent spouse provision should relieve him of liability, and that tax credits arising in 1983, 1984, and 1985 eliminate any underpayment of taxes for the…
2Cases cited12 opinions
- Stone v. CommissionerUnited States Tax Court · 1971
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- D.P. Muth J.P. Muth v. United StatesCourt of Appeals for the Fourth Circuit · 1993
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Davis Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
7 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Harrods Limited v. Sixty Internet Domain NamesCourt of Appeals for the Fourth Circuit · 2002
- David and Lynette Kindred v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2006
- CULVER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Dunlap v. Comm'rUnited States Tax Court · 2012
25 more not listed; retrieve them via the Exa API.